{"type":"script","doc_desc":{"producers":[{"name":"Reyes Retana","abbr":"MRR","affiliation":"World Bank","role":"Junior Data Scientist"}],"prod_date":"2024-01-19","version":"1"},"project_desc":{"authoring_entity":[{"name":"Giselle Del Carmen","affiliation":"Enodo S.A.","email":"gdelcarmen@enodohn.com"},{"name":"Santiago Garriga","affiliation":"CEFIP, IIE-FCE, Universidad Nacional de La Plata","email":"santiago.garriga@econo.unlp.edu.ar"},{"name":"Wilman Nu\u00f1ez","affiliation":"Servicio de Administraci\u00f3n de Rentas (SAR)","email":"wponce@sar.gob.hn"},{"name":"Thiago Scot","affiliation":"World Bank","email":"tscot@worldbank.org"}],"output":[{"type":"Working Paper","description":"Policy Research Working Paper (PRWP) 10722","title":"Two Decades of Top Income Shares in Honduras","authors":"Giselle Del Carmen, Santiago Garriga, Wilman Nu\u00f1ez and Thiago Scot","uri":"http:\/\/documents.worldbank.org\/curated\/en\/099302403182435474\/IDU116a7803b1e2ff144e6196f8152799cced739","doi":"https:\/\/doi.org\/10.1596\/1813-9450-10722"}],"datasets":[{"name":"Tax-related datasets from the Honduran Tax Authority","note":"Located at: Data\/Inputs\/RawTaxData folder is a repository of tax-related datasets from the Honduran Tax Authority, covering the years 2011 to 2020. This collection includes annual tax records, individual-level gender demographics, Income Tax (ISR) specifics, as well as additional financial data such as rental income and capital gains. Comprehensive documentation regarding the use of each dataset in every part of the analysis is provided in the README file to facilitate understanding.","access_type":"Data is confidential and not included in the package. For more information regarding these data, replicators can contact Thiago Scot (tscot@worldbank.org)."},{"name":"Honduras Household Survey","access_type":"Data is confidential and not included in the package. For more information regarding these data, replicators can contact Thiago Scot (tscot@worldbank.org).","note":"Located at: Data\/Inputs\/RawSurveyData folder contains a comprehensive set of household survey datasets from Honduras, spanning from the early 1990s to 2013. The analysis\nconducted in this paper relies on an already clean version of this raw survey data provided by one of the co-authors (Giselle Del Carmen (gdelcarmen@enodohn.com)). The version used in the paper is not the one provided in the link below.","uri":"https:\/\/ine.gob.hn\/v4\/ephpm\/"},{"name":"World Inequality Database","access_type":"Data is public and the code necessary to produce the file using the wid package is included in the package. This package lets users download data from the online World Inequality Database.","uri":"https:\/\/ideas.repec.org\/c\/boc\/bocode\/s458357.html","note":"Located at: Data\/AuxData\/WID_PPP.dta The World Inequality Database is an extensive source on the historical evolution of the distribution of income and wealth both within and between countries."},{"name":"World Development Indicators","access_type":"Public but excluded from the reproducibility package","note":"Located at: Data\/AuxData. Inflation and GDP data. User can download it at the following link. ","uri":"https:\/\/databank.worldbank.org\/source\/world-development-indicators\/Series\/FP.CPI.TOTL.ZG, https:\/\/databank.worldbank.org\/source\/world-development-indicators\/Series\/NY.GDP.DEFL.ZS"}],"title_statement":{"title":"Reproducibility package for Two Decades of Top Income Shares in Honduras","idno":"RR_HND_2024_70-v01","identifiers":[{"type":"DOI","identifier":"https:\/\/doi.org\/10.60572\/z2fp-pz42"}]},"reproducibility_status":{"type":"\u2013 Data: Some data is confidential and not included in the package (details provided in README). \u2013 Code: All code files are included in the package but operate from intermediate data, not raw data. \u2013 Outputs: All outputs are generated by code included in the reproducibility package. \u2013 Reproducibility verification: Reviewers used data provided directly by the authors to conduct the reproducibility verification, and this is not included in the package"},"acknowledgment_statement":"This project was made possible by extensive collaboration with SAR, the tax authority in Honduras. We extend special thanks to Milton Maldonado, Jose Carlo Berm\u00fadez Sanchez, David Pinto, Edgardo Enrique Hernandez, Alesandra D\u00edaz Tovar, Mario Enrique Pineda, Oziel Fern\u00e1ndez from SAR for their collaboration. Gabriel Oqueli, Malena Dolcet and Santiago Rodrigo Cesteros provided invaluable research assistance. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent.","production_date":"2024-02","geographic_units":[{"name":"Honduras","code":"HND","type":"Country"}],"abstract":"This paper presents Distributional National Accounts for Honduras over 2003-2019, using survey microdata, administrative tax records and national account aggregates. It assembles comprehensive data on formal income for high-income individuals, including information on corporate shareholders which allows corporate profits to be assigned to their owners. The estimates suggest a high and persistent inequality in the country: the top 1% highest earners receive approximately 30% of the total income over the period, placing Honduras among the most unequal countries in the world. Undistributed corporate profits are the overwhelming income source at the very top of the distribution, highlighting its importance in the measurement of income inequality. Finally, using a panel of tax records, it also documents that not only inequality is persistent, but that the same individuals are often observed at the top, suggesting deep roots to the observed inequality.","keywords":[{"name":"inequality"},{"name":"top income"},{"name":"administrative registries"},{"name":"Honduras"}],"topics":[{"id":"H23","vocabulary":"Journal of Economic Literature (JEL)","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","name":"Externalities \u2022 Redistributive Effects \u2022 Environmental Taxes and Subsidies","parent_id":"H2"},{"id":"H31","vocabulary":"Journal of Economic Literature (JEL)","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","name":"Household","parent_id":"H3"},{"id":"H71","vocabulary":"Journal of Economic Literature (JEL)","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","name":"State and Local Taxation, Subsidies, and Revenue","parent_id":"H7"},{"id":"I38","vocabulary":"Journal of Economic Literature (JEL)","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","name":"Government Policy \u2022 Provision and Effects of Welfare Programs","parent_id":"I3"},{"id":"J31","vocabulary":"Journal of Economic Literature (JEL)","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","name":"Wage Level and Structure \u2022 Wage Differentials","parent_id":"J3"},{"id":"J32","vocabulary":"Journal of Economic Literature (JEL)","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","name":"Nonwage Labor Costs and Benefits \u2022 Retirement Plans \u2022 Private Pensions","parent_id":"J3"},{"id":"J33","vocabulary":"Journal of Economic Literature (JEL)","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","name":"Compensation Packages \u2022 Payment Methods","parent_id":"J3"}],"language":[{"name":"English","code":"EN"}],"technology_environment":"Reproducibility package was executed on a computer with the following specifications:\n\u2013 OS: Windows 11 Enterprise\n\u2013 Processor: Intel(R) Core(TM) i5-1145G7 CPU @ 2.60GHz\n\u2013 Memory available: 4.7 GB\n\u2013 Software version: Stata version 17","reproduction_instructions":"New users need to adjust the directory path specified in the Main do file to reflect their local setup. It is important to highlight that for the 7c_wid_TableComparisons script to function correctly, access should be obtained outside of the World Bank\u2019s network. However, it should be noted that replicators will not be able to directly reproduce the results as presented by the authors without first securing access to the requisite datasets. The data necessary for conducting the reproducibility verification, provided directly by the authors to the replicators of this package, is not included in the reproducibility package. ","technology_requirements":"~45 min runtime","repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"disclaimer":"The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development\/The World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.","license":[{"name":"Modified BSD3","uri":"https:\/\/opensource.org\/license\/bsd-3-clause\/"}],"contacts":[{"affiliation":"World Bank","name":"Thiago Scot","email":"tscot@worldbank.org"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}],"data_statement":"The Honduran tax authority (Servicio de Administraci\u00f3n de Rentas) owns the administrative data for this project. The data were made available to the authors exclusively for this research project through collaboration agreements between the corresponding author and the government agency. Individuals interested in accessing the data for replication purposes can contact Thiago Scot (tscot@worldbank.org). The authors will provide reasonable assistance to requests for clarification and replication and support the application for data access through an agreement with SAR. Researchers interested in obtaining the data for their analyses can contact the Servicio de Administracion de Rentas de Honduras (SAR) Edgardo Espinal (eespinal@sar.gob.hn).","scripts":[{"file_name":"RR_HND_2024_70-v01.zip","zip_package":"RR_HND_2024_70-v01.zip","title":" Reproducibility package (code) for Two Decades of Top Income Shares in Honduras","date":"2024-01","description":"The code in this folder generates the tables and figures in the paper \"Two Decades of Top Income Shares in Honduras\" by Giselle Del Carmen, Santiago Garriga, Wilman Nu\u00f1ez and Thiago Scot","dependencies":"All dependencies are stored in the ado folder.","instructions":"See README in the reproducibility package.","notes":"Computational reproducibility verified by Development Impact (DIME) Analytics team, World Bank."}]},"tags":[{"tag":"DOI"}],"schematype":"script"}